A.C.I.T. Vs. BADVE ENGINEERING LTD.

JUDGEMENT

(1.) THE above 2 appeals filed by the Revenue are directed against the separate orders dated 31 -07 -2013 of the CIT(A), Aurangabad relating to Assessment Years 2009 -10 & 2010 -11 respectively. Since identical grounds have been taken by the Revenue in both these appeals, therefore, these were heard together and are being disposed of by this common order.

(2.) GROUNDS of appeal No. 1 to 3 by the Revenue are as under:

(3.) AGGRIEVED with such order of the CIT(A) the Revenue is in appeal before us.